2.1 編製基準 （續） 綜合基準 （續）損益及其他全面收益各部分乃歸

2.1编制基准（续）<br>综合基准（续）<br>损益及其他全面收益各部分乃归属于本公司拥有人及非控股股东权益，即使此令非控股股东权益有亏损结余。本集团内公司间的所有资产及负债、权益、收入、开支及本集团成员公司间交易的相关现金流量于综合时悉数对销。<br>倘有事实及情况显示上述三项控制权要素有一项或多于一项出现变动，本集团会重新评估其是否对被投资方拥有控制权。子公司的所有权权益变动（并无失去控制权）按权益交易入账。<br>倘本集团失去对子公司的控制权，则其终止确认(i)该子公司的资产（包括商誉）及负债、(ii)任何非控股股东权益的账面值及(iii)于权益内记录的累计换算差额；及确认(i)所收代价的公允值、(ii)所保留任何投资的公允值及(iii)损益中任何因此产生的盈余或亏损。先前于其他全面收益内确认的本集团应占部分重新归类为损益或保留利润（如适用），所按基准与本集团已直接出售的相关资产或负债所规定者相同。

2.1 编制基准 （续）<br> 综合基准（ 续）<br>损益及其他全面收益各部分乃归属于本公司拥有人及非控股股东权益，即使此令非控股股东权益有 亏损结余。 本集团内公司间的所有资产及负债、权益、收入、开支及本集团成员公司间交易的相关现 金流量于综合时悉数对销。<br>倘有事实及情况显示上述三项控制权要素有一项或多于一项出现变动，本集团会重新评估其是否对 被投资方拥有控制权。 子公司的所有权权益变动（并无失去控制权）按权益交易入账。<br>倘本集团失去对子公司的控制权，则其终止确认（i）该子公司的资产（包括商誉）及负债、（ii）任何非控 股股东权益的账面值及（iii）于权益内记录的累计换算差额;及确认（i）所收代价的公允值、（ii）所保留任 何投资的公允值及（iii）损益中任何因此产生的盈余或亏损。 先前于其他全面收益内确认的本集团应占 部分重新归类为损益或保留利润（如适用），所按基准与本集团已直接出售的相关资产或负债所规定 者相同。

2.1 basis of preparation (Continued)<br>Integrated benchmark (Continued)<br>All parts of the profit and loss and other comprehensive income are attributable to the owner's and non controlling shareholders' equity of the company, even if there is a loss balance in the non controlling shareholders' equity. All assets and liabilities, equity, income, expenses between companies in the group and cash flows related to transactions among members of the group are written off at consolidated time.<br>If facts and circumstances show that one or more of the three elements of control have changed, the group will reassess whether it has control over the investee. Changes in ownership interests of subsidiaries (without loss of control) are recorded as equity transactions.<br>If the group loses control of a subsidiary, it derecognises (I) the assets (including goodwill) and liabilities of the subsidiary, (II) the carrying amount of any non controlling shareholder's equity and (III) the accumulated translation difference recorded in equity; and recognizes (I) the fair value of the consideration received, (II) the fair value of any investment retained and (III) any resulting surplus or loss in profit or loss. The share of the group previously recognized in other comprehensive income is reclassified as profit or loss or retained profit, as applicable, on the same basis as the relevant assets or liabilities that the group has directly sold.<br>